Holiday rental
Holiday rental in Mallorca: the licence and the tax, handled together
Letting to tourists in Mallorca sits on two layers: the regional licence, known as ETV, and the Spanish tax on the income. Most problems come from treating them separately. We verify the licence before you buy, keep the registrations in order and file the rental income every year.
Is this you?
- You are buying a house in Mallorca that is advertised with a tourist licence and want to know whether the licence is real, valid and transferable.
- You already let a licensed property and need the yearly filings done and the platform registration in order.
- You have received a notice from the tourism inspectorate.
What Spanish law requires
Tourist letting in the islands is governed by Ley 8/2012 on tourism in the Balearic Islands, as amended. The activity rests on a responsible declaration filed with the Consell de Mallorca, registration in the island register and the holding of tourist places for the dwelling. The property must lie in an eligible zone. In the municipality of Palma, tourist letting of flats in multi-family buildings is prohibited.
No new licences are being granted. The acquisition of tourist places has been suspended since Decreto ley 3/2022 and Ley 3/2022, and Decreto ley 4/2025 makes the release of new places conditional on a carrying-capacity assessment that, at the date of this page, has not released any for dwellings in Mallorca. Any offer to arrange a new licence should be tested against this before anything is paid.
The workable route is to buy a property that already holds one. The licence attaches to the dwelling, not to the owner, and the buyer continues the activity by notifying the change of ownership to the Consell, provided the registration is in force and no enforcement file is open.
Since 1 July 2025, every short-term let also needs a national registration number obtained through the Digital Single Window for Rentals. Platforms must remove listings that do not display it. The number does not replace the ETV: both are needed.
Marketing tourist stays without the declaration is a very serious infringement. Decreto ley 4/2025 raised the fines: up to 500,000 euros for very serious infringements, up to 50,000 euros for serious ones, such as advertising without the registration number, exceeding the places or failing guest registration duties, and up to 5,000 euros for minor ones.
The income is declared on Tax Form 210. From the 2026 reform, rental income with tax due is filed once a year, between 1 and 20 April of the following year. Residents of the EU, Iceland, Norway and Liechtenstein deduct expenses; for everyone else the tax office assesses gross income, a position the Audiencia Nacional rejected in July 2025 in a judgment that is not yet final. The tourist stay tax collected from guests has its own accounting.
What we do
- Verification of the licence before purchase, with access to the administrative file: registration, places, form, eligible zone and open proceedings, with a written report.
- Warranty clauses in the deposit contract and the deed, so that the validity of the licence is an essential condition of the sale.
- Notification of the change of ownership to the Consell de Mallorca and, for flats in horizontal ownership, renewal of the registration.
- Obtaining the national registration number and bringing your listings into line with the information duties.
- Annual filing of the rental income on Tax Form 210, with the deductible expenses schedule completed where you are entitled to it, and the tourist stay tax returns.
- Defence in enforcement proceedings and appeals before the authorities and the courts.
What we need from you
Send these by email or through the secure link we give you after the first call. We tell you exactly what is missing.
- For a purchase: the listing, the seller's licence number and the cadastral reference.
- For an existing let: the ETV registration, the national registration number if you have one, and the platform statements for the year.
- Invoices for cleaning, management, utilities, insurance, community charges and repairs.
- The NIE of each owner and a certificate of tax residence.
- Any notice received from the tourism inspectorate, with the date it was served.
Deadlines
| Window | Filing | Who |
|---|---|---|
| 1 – 20 Apr | Tax Form 210, annual rental return | Rental income of the previous year, from income accrued in October 2026 onwards |
| Jul & Oct 2026 | Tax Form 210, last quarterly rental returns | Rental income accrued April to September 2026 |
| Within days of a notice | Submissions to the tourism inspectorate | The period for submissions is short; act on the first notice |
Frequently asked questions
Can I obtain a new tourist licence for my house in Mallorca?
Not at present. The acquisition of tourist places has been suspended since 2022, and the 2025 rules make the opening of new places conditional on an assessment that has not produced places for dwellings. The only workable route is to acquire a property that is already registered.
If I buy a licensed property, do I keep the licence?
Yes, provided the registration is in force and free of proceedings, and the change of ownership is notified to the Consell de Mallorca. For flats in horizontal ownership, the expiry date of the registration and the absence of a contrary resolution by the community of owners should also be checked.
What is the difference between the ETV licence and the national registration number?
They are cumulative. The ETV is the regional authorisation to carry on the activity. The registration number is the national identifier that platforms require before publishing a listing. Both are needed.
How is the rental income taxed?
On Tax Form 210, once a year from the 2026 reform. Residents of the EU, Iceland, Norway and Liechtenstein pay 19% on net income after expenses. Everyone else pays 24%, and the tax office applies it to gross income, although a 2025 judgment of the Audiencia Nacional, not yet final, allows the deduction of expenses.
Sources: Ley 8/2012 on tourism in the Balearic Islands; Decreto ley 3/2022; Ley 3/2022; Decreto ley 4/2025; Real Decreto 1312/2024; Regulation (EU) 2024/1028; Orden HAC/623/2026.
This page is general information and reflects the rules in force on the date shown. It is not advice and does not replace an assessment of your own case. Last reviewed: 18 September 2026.
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